Some NG+ exclusive loot appears in the world or is dropped by enemies old and new even when a Bonfire Ascetic is used. For example, Gower's Ring of Protection is available in the Shaded Woods if an Ascetic is used on the Ruined Fork Road bonfire. Many bosses also have additional drops.

Bonfire Ascetics may or may not update merchant inventories to include NG+ or NG++ items. For example, Chancellor Wellager will not sell NG++ items until the player is actually in NG++. However, Maughlin the Armourer will sell his new items.

For a full list of Bonfire Intensity 2+ changes and what bonfire causes the change, see the tables below.

Bonfire Intensity

Using a Bonfire Ascetic will irreversibly change the corresponding area's difficulty into the same as the next New Game Plus cycle2. All bonfires in the first playthrough start with the intensity of "1". Entering NG+ increases all bonfires by an additional point (all become "2" if no Ascetics were used), however using one Ascetic during the first playthrough will change that one specific bonfire to "2". Upon entering NG+, while normally all bonfires would change to "2" that bonfire will now change to "3".

Bonfire Intensity can be increased to 99, though enemy stat increases max out at 8 (NG+7).
You can still burn Bonfire Ascetics after you reached Bonfire Intensity 99, everything will respawn as normal. Just the number won't go up anymore.

Scaling

Enemy Souls Dropped

Bonfire Intensity

Souls

1

x * 1

2

x * 2

3

x * 2.5

4

x * 2.75

5

x * 3

6

x * 3.25

7

x * 3.5

8

x * 4

Example: if an enemy drops 100 souls at Bonfire Intensity 1, they will drop 200 souls at 2 and 400 souls at 8.

Enemy HP

Early testing indicates that it will differ from enemy to enemy. Though the values found so far have either been equal to (or less than) the souls dropped multiplier.

Availability

Where to Buy

Chest and Corpse Locations

One in the last tower in the Lost Bastille before Sinner's Rise, there is a door to your right as you go up the steps to enter. Open this and enter the room with the cage lifts, and roll onto the ledge below.

One at the end of a path of lava rocks near the first bonfire of Iron Keep. (Dark Souls II: Scholar of the First Sin: three Bonfire Ascetics instead of one, along with a Simpleton's Spice)

Enemy Drops

Other Sources

Reward if you invade in Dark Chasms of Old and personally kill the host player or another invader.

Also rewarded if the host kills an invader personally.

Most reliable source

The enemies you find in the portals that you unlock for the Pilgrims of Dark covenant drop Bonfire Ascetics at a rare rate. (You need to be Rank 3 with the covenant to make the portals permanent, otherwise you need to sacrifice a Human Effigy to open one of the portals.) These are infinitely farmable as the enemies respawn each time you enter a chasm, regardless of whether you lit the brazier or not.

Notes

Be warned, as any area you enhance with a Bonfire Ascetic WILL carry over to NG+. This means an area that you have made NG+ level on regular playthrough will then be NG++ on your NG+ playthrough and so on and so forth. Exercise caution when using Ascetics due to this reason, especially in areas you find particularly difficult for yourself.

No loot is accumulated upon burning an ascetic; it is all replaced. Because of this, it is recommended you get all the loot from the area which you may want in the future before burning an ascetic.

Using a total of 8 Bonfire Ascetics on each of these bonfires will turn their flame on the map in the Majula Mansion to blue.